Dear customer,
The apprentice rate is the lowest rate of pay you can pay someone for National Minimum Wage purposes. Being the lowest pay rate, there is specific criteria that needs to be met for employers to pay it.
| National Minimum Wage – apprentices and associated risks | HMRC’s National Minimum Wage team are offering live webinars, talking through who is eligible for the apprentice rate, the common mistakes made and, provide some best practise tips. You can also ask questions to a panel of experts.
So many employers accidentally underpay their workers because they do not understand the criteria, or what counts as working time for an apprentice. We know it isn’t aways straightforward and mistakes are easy to make.
Yours faithfully
HM Revenue and Customs
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